Abstract
The Chinese tax system has recently developed closely to the economic growth of the country. The entry of China into the World Trade Organization (WTO) and the economic boom that has characterized past and recent years have made clear the necessity of overhauling a regulatory system in order to provide stability in the administration of the country, even in the tax field. The desire of becoming a leader in the Asian area, keeping up with the major world powers, has led China to make numerous amendments to improve and adapt the tax system to the rapid expansion of the economy and at the same time, to attract an increasing number of foreign companies.
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Riccardi, L., Riccardi, G. (2020). An Introduction to Taxation in China. In: China VAT. Springer, Singapore. https://doi.org/10.1007/978-981-15-5967-9_1
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DOI: https://doi.org/10.1007/978-981-15-5967-9_1
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